Regulation 4

In computing the period of thirty days referred to in section 20(2)(b) of the Finance Act 1985^f1, periods referable to the following matters shall be left out of account —

(a)

the raising and answering of any reasonable inquiry relating to the requisite return or claim;

(b)

the correction by the Commissioners of any errors or omissions in that requisite return or claim;

(c)

in any case to which section 20(1)(a) of the Finance Act 1985^f2 applies, the following matters, namely —

(i)

any such continuing failure to submit returns as is referred to in section 14(7) of the principal Act;

(ii)

compliance with any such condition as is referred to in paragraph 5(1) of Schedule 7 to the principal Act (production of documents or giving of security as a condition of payment).

Annotations

Footnotes

f1: 1985 c. 54; a new section 20(2)(b) was substituted by section 20 of the Finance Act 1988.
f2: 1985 c. 54; a new section 20(1)(a) was substituted by section 20 of the Finance Act 1988.